https://www.taxtmi.com/caselaws?id=442157 Scrap generated during manufacture and sent to a job worker for remelting or reconversion into material to be used again in manufacture may be cleared without payment of duty under the job-work/CENVAT exemption framework, where the binding majority view treats such scrap as capable of reprocessing for further manufacturing use. The commentary notes that the contrary minority view in Wyeth Laboratories Ltd. is not the controlling precedent, and that the principle has been affirmed and followed in later decisions. On that basis, a demand for duty, along with penalty and interest, is not sustainable when the lower authority relies on the minority view and the returned goods are used again in manufacture. en-us Fri, 25 Aug 2023 00:00:00 +0530 Fri, 25 Aug 2023 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442157 Scrap generated during manufacture and sent to a job worker for remelting or reconversion into material to be used again in manufacture may be cleared without payment of duty under the job-work/CENVAT exemption framework, where the binding majority view treats such scrap as capable of reprocessing for further manufacturing use. The commentary notes that the contrary minority view in Wyeth Laboratories Ltd. is not the controlling precedent, and that the principle has been affirmed and followed in later decisions. On that basis, a demand for duty, along with penalty and interest, is not sustainable when the lower authority relies on the minority view and the returned goods are used again in manufacture. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442157